The past two years have been marked by uncertainty for investors and business owners. The introduction of a 40 million crown limit on the tax exemption for income from the sale of shares and securities (the so-called “success tax”) has complicated strategic planning for exits. Effective January 1, 2026, however, the rules of the game […]
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The year 2026 brings a fundamental change that will affect every employer in the Czech Republic—the introduction of the Unified Monthly Employer Report (JMHZ). This is the most significant modernization of reporting obligations to the state in the last decade. The goal is to simplify administration, unify data, and eliminate dozens of duplicate reports that […]
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Content of the article Minimum wage and minimum contributions Thresholds for insurance contributions on agreements Agreement to perform work Agreement on work activity Meal voucher lump sum Calculation of sickness benefits Threshold for higher taxation of personal income Remuneration of members of statutory bodies Insurance contribution rates and reductions in contributions Employer’s contribution to old-age […]
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Artificial intelligence, or more precisely large language models (LLMs, from the English “Large Language Models”), is everywhere today. It does not avoid the work of accountants and tax advisers either. That is why, before the holidays, the team of Jaspar s.r.o. accounting firm went for a two-day training course on the possibilities of Microsoft’s Copilot […]
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Article content What is a holding structure? What is the difference between a holding and a concern? Reasons to consider a holding structure 1. Tax optimisation 2. Risk limitation and asset protection 3. Better access to capital 4. Efficient management and control 5. Synergies and economies of scale 6. Flexibility in expansion and diversification 7. […]
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Impacts of the consolidation package and key parameters The basic obligations for self-employed persons (SEPs) will be significantly affected in 2026 by the cumulative impact of legislative changes introduced in previous years as part of the so-called “consolidation package.” The key parameters for calculating contributions are derived from the average wage, which for 2026 is […]
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The amendment to the Income Tax Act, adopted as part of the so-called consolidation package, introduces fundamental changes for individuals selling company shares, effective from January 1, 2025, as previously discussed in our earlier articles on the taxation rules for individuals selling company shares. While the well-known holding period test remains unchanged, a new exemption […]
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Accounting for companies whose business involves alcohol (whether production, distribution, or sales) has its specifics and special obligations. This is a fairly complex topic, but it is best approached as a whole. We have therefore prepared this comprehensive article for you. If you are operating in the field of alcohol production, distribution, or sales, the […]
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It’s an eternal struggle for almost all accounting offices. Or at least for those that don’t offer their services for the price of a carton of eggs or don’t compete for the title of the cheapest accountant. I’m talking about the price of accounting services. In this article, I will therefore analyze what and why […]
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At the beginning of the year, a client approached us for advice regarding the taxation of the sale of a company share owned by an individual. Our new client had gifted this share to his son in 2024. However, the situation among the shareholders did not develop as expected, and this year the son decided to […]
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